# 所得税法 / Income Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-6. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 所得税法 (Income Tax Act), 昭和四十年法律第三十三号 - English title "Income Tax Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第六条 (Supplementary Provisions, Article 6)（特定親族特別控除等に関する経過措置） — address `suppl-5071-13/art-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-6 - e-Gov law ID: 340AC0000000033 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第六条（特定親族特別控除等に関する経過措置） — Transitional Measures Concerning the Special Deduction for Specified Relatives and Related Matters caption: machine translation, not official suppl-5071-13/art-6 · https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-6 **第一項** 新所得税法第八十四条の二（第二項第二号及び第三号に係る部分を除く。）の規定は、令和七年分以後の所得税について適用する。 suppl-5071-13/art-6/par-1 · https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-6/par-1 The provisions of Article 84-2 (excluding the part concerning paragraph (2), items (ii) and (iii)) of the New Income Tax Act apply to income tax for 2025 and subsequent years. machine translation, not official **第二項** 新所得税法第八十四条の二（第二項第二号に係る部分に限る。）の規定は、令和八年分以後の所得税について適用する。 suppl-5071-13/art-6/par-2 · https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-6/par-2 The provisions of Article 84-2 (limited to the part concerning paragraph (2), item (ii)) of the New Income Tax Act apply to income tax for 2026 and subsequent years. machine translation, not official **第三項** 新所得税法第八十五条の規定は、令和七年分以後の所得税について適用し、令和六年分以前の所得税については、なお従前の例による。 suppl-5071-13/art-6/par-3 · https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-6/par-3 The provisions of Article 85 of the New Income Tax Act apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years. machine translation, not official **第四項** 令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新所得税法第八十四条の二の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。 suppl-5071-13/art-6/par-4 · https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-6/par-4 A person who, before December 1, 2025, filed a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, or a person who, before that date, received a determination for income tax for that year, may, if a change is to arise, as a result of the application of the provisions of Article 84-2 of the New Income Tax Act, in the particulars stated in the Tax Return or the particulars pertaining to the determination (or, if a Reassessment was made with regard to those particulars before that date, the particulars after the Reassessment), file a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director within five years from that date with regard to the particulars in which the change is to arise. machine translation, not official --- ## Cites - suppl-5071-13/art-6/par-1: 新所得税法第八十四条の二 → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 - suppl-5071-13/art-6/par-1: 第二項第二号 → 所得税法 第八十四条の二第二項第二号 (Article 84-2, paragraph (2), item (ii)), art-84-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-2/item-2 - suppl-5071-13/art-6/par-1: 第三号 → 所得税法 第八十四条の二第二項第三号 (Article 84-2, paragraph (2), item (iii)), art-84-2/par-2/item-3 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-2/item-3 - suppl-5071-13/art-6/par-2: 新所得税法第八十四条の二 → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 - suppl-5071-13/art-6/par-2: 第二項第二号 → 所得税法 第八十四条の二第二項第二号 (Article 84-2, paragraph (2), item (ii)), art-84-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act/art-84-2/par-2/item-2 - suppl-5071-13/art-6/par-3: 新所得税法第八十五条 → 所得税法 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/income-tax-act/art-85 - suppl-5071-13/art-6/par-4: 所得税法第百二十五条 → 所得税法 第百二十五条 (Article 125), art-125 — https://japanlaw.org/ja/income-tax-act/art-125 - suppl-5071-13/art-6/par-4: 第百二十七条 → 所得税法 第百二十七条 (Article 127), art-127 — https://japanlaw.org/ja/income-tax-act/art-127 - suppl-5071-13/art-6/par-4: 新所得税法第八十四条の二 → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act/art-84-2 - suppl-5071-13/art-6/par-4: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 (e-Gov law ID 337AC0000000066) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 所得税法 附則第一条第一項第一号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-1/par-1/item-1/sub-1 - 所得税法 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/ja/income-tax-act/suppl-5071-13/art-1/par-1/item-2/sub-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000033/20261001_507AC0000000070), retrieved 2026-10-05 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3120/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T180319-137, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch income-tax-act-20260918T205718-024, translated 2026-09-18 - This site's parser, version 224 — 所得税法 — structure, counts, cross-references and defined terms, computed 2026-10-05